9911796707
TMI Blog2003 (12) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : G.A. Brahma Deva, Member (J)]. This appeal arises out of and is directed against the Order-in-Appeal No. 71/99-Cus., dated 29-4-1999, passed by the Commissioner of Customs and Central Excise (Appeals), Bangalore. 2. The appellants, M/s. BILT Chemicals Ltd., imported high power Diesel Generating Set. The dispute is in respect of additional charges later paid by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants submitted that the issue involved herein has been covered by a series of decisions including the following - (a) Scan Electronics v. Collector - 1988 (35) E.L.T. 690 (T) (b) Tata Iron Steel Co. Ltd. v. Commissioner - 1999 (109) E.L.T. 263 (T) (c) Manchanda Mills (P) Ltd. v. Commissioner - 1999 (33) RLT 929 (T) (d) Bombay Dyeing Mfg Co. Ltd. v. Colle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (supra) that Installation and Training charges - optional and charged separately, not to be included in assessable value of the goods. 4. Smt. Radha Arun, SDR, for Revenue submitted that the decisions referred to and relied upon by the Counsel are not applicable in view of the fact that those decisions are prior to the introduction of the Customs Valuation Rules. She also submitted that as per t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ump sum and daily expenses were given to the technical staff as can be seen from the respective invoices. 6. We have carefully considered the matter. We find that in the instant case, separate invoices have been raised by the suppliers which shows separate installation charges and training charges including the expenses of the supplier s technicians. It was also fairly submitted by the Counsel t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
